BlueCross BlueShield of Minnesota (BCBSM) was awarded refunds of premium taxes on stop-loss coverage. The Minnesota Supreme Court, which upheld the decision of the Minnesota Tax Court in this case, stated that even though the statute was unclear, the ambiguities had to be construed in favor of the taxpayer. Faegre Baker Daniels represented BCBSM in this case. BCBSM, Inc. (d.b.a. BlueCross BlueShield of Minnesota) v. Commissioner of Revenue, 663 N.W. 2d 531 (Mn. Sup. Ct. 2003).